Notification No.15 /2014, Dated 11th July 2014

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART
II, SECTION 3, SUB-SECTION (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification

No. 15/2014 - Service Tax

New Delhi, the 11th July,
2014

G.S.R…….(E).- In exercise of the
powers conferred by sub-clause (iii) of clause (b) of section 96A of the
Finance Act, 1994 (32 of 1994), the Central Government hereby specifies “the
resident private limited company” as class of persons for the purposes of the
said clause.

Explanation.- For
the purposes of this notification,-

(a) “private limited company” shall
have the same meaning as is assigned to “private company” in clause (68) of
section 2 of the Companies Act, 2013 (18 of 2013);

(b) “resident” shall have the same meaning as is
assigned to it in clause (42) of section 2 read with sub-section (3) of section
6 of the Income-tax Act, 1961 (43 of 1961).

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